DMW CONSTRUCTIES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DMW CONSTRUCTIES
Largest movements
- Cash -€33,970
down €33,970 (-34.5%), from €98,409 to €64,439
mainly Deferred charges and accrued income (-€18,439) and Accrued charges and deferred income (-€10,928)
- Deferred charges and accrued income +€18,439
up €18,439 (+807%), from €2,286 to €20,725
- Receivables within one year +€10,854
up €10,854 (+89.2%), from €12,172 to €23,026
of which Trade receivables: +€6,490
- Stocks and contracts +€8,503
up €8,503 (+641%), from €1,327 to €9,829
- Tangible fixed assets -€4,902
down €4,902 (-9.2%), from €53,375 to €48,473
of which Furniture and vehicles: -€3,425
- Accrued charges and deferred income -€10,928
no longer reported in 2025 (was €10,928)
- Reserves +€10,083
up €10,083 (+17.2%), from €58,590 to €68,673
of which Distributable reserves: +€10,083
- Tax, wage and social debts -€3,624
down €3,624 (-51.8%), from €7,000 to €3,376
- Trade debts +€3,393
up €3,393 (+448%), from €757 to €4,151
- Gross operating margin -€8,075
down €8,075 (-25.1%), from €32,124 to €24,049
- Taxes -€1,772
down €1,772 (-27.4%), from €6,463 to €4,691
- Other operating charges -€962
down €962 (-18.3%), from €5,267 to €4,305
- Depreciation -€670
down €670 (-12.0%), from €5,572 to €4,902
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,568 | €166,492 | -€1,076 | -0.6% |
| Fixed assets | 21/28 | €53,375 | €48,473 | -€4,902 | -9.2% |
| Tangible fixed assets | 22/27 | €53,375 | €48,473 | -€4,902 | -9.2% |
| Land and buildings | 22 | €47,727 | €46,899 | -€827 | -1.7% |
| Plant, machinery and equipment | 23 | €2,103 | €1,454 | -€649 | -30.9% |
| Furniture and vehicles | 24 | €3,545 | €120 | -€3,425 | -96.6% |
| Current assets | 29/58 | €114,193 | €118,019 | +€3,826 | +3.4% |
| Stocks and contracts in progress | 3 | €1,327 | €9,829 | +€8,503 | +641% |
| Stocks | 30/36 | €1,327 | €9,829 | +€8,503 | +641% |
| Amounts receivable within one year | 40/41 | €12,172 | €23,026 | +€10,854 | +89.2% |
| Trade receivables | 40 | €10,427 | €16,917 | +€6,490 | +62.2% |
| Other amounts receivable | 41 | €1,745 | €6,110 | +€4,365 | +250% |
| Cash at bank and in hand | 54/58 | €98,409 | €64,439 | -€33,970 | -34.5% |
| Deferred charges and accrued income | 490/1 | €2,286 | €20,725 | +€18,439 | +807% |
| Total equity and liabilities | 10/49 | €167,568 | €166,492 | -€1,076 | -0.6% |
| Equity | 10/15 | €146,279 | €156,362 | +€10,083 | +6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,590 | €68,673 | +€10,083 | +17.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,730 | €66,813 | +€10,083 | +17.8% |
| Profit (loss) carried forward | 14 | €81,490 | €81,490 | = | 0.0% |
| Amounts payable | 17/49 | €21,289 | €10,130 | -€11,159 | -52.4% |
| Amounts payable within one year | 42/48 | €10,360 | €10,130 | -€231 | -2.2% |
| Trade debts | 44 | €757 | €4,151 | +€3,393 | +448% |
| Suppliers | 440/4 | €757 | €4,151 | +€3,393 | +448% |
| Taxes, remuneration and social security | 45 | €7,000 | €3,376 | -€3,624 | -51.8% |
| Taxes | 450/3 | €7,000 | €3,376 | -€3,624 | -51.8% |
| Other amounts payable | 47/48 | €2,603 | €2,603 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €10,928 | - | -€10,928 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,572 | €4,902 | -€670 | -12.0% |
| Other operating charges | 640/8 | €5,267 | €4,305 | -€962 | -18.3% |
| Gross operating margin | 9900 | €32,124 | €24,049 | -€8,075 | -25.1% |
| Operating profit (loss) | 9901 | €21,285 | €14,843 | -€6,442 | -30.3% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €77 | €68 | -€8 | -11.0% |
| Recurring financial charges | 65 | €77 | €68 | -€8 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €21,220 | €14,774 | -€6,446 | -30.4% |
| Income taxes | 67/77 | €6,463 | €4,691 | -€1,772 | -27.4% |
| Profit (loss) for the period | 9904 | €14,757 | €10,083 | -€4,674 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,757 | €10,083 | -€4,674 | -31.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.